Evaluating Four Alternative Inventory Methods Based on Income and Cash Flow (AP7-2) Ar the end of January 2014, the records of Donner Company showed the following for a particular itenm that sold at $16 per unit: Lt Transactions Units Amount Inventory, January 1, 2014 Purchase, January 12 Purchase, January 26 Sale Sale 500 600 160 (370) (250) $2,365 3,600 1,280